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2008 (11) TMI 84 - CESTAT, NEW DELHIWhether service tax is payable on the amount paid by the assessee as commission to overseas agent, foreign based company, who had no office in India. - period of dispute is 8.7.04 to 31.3.05 - Circular No. 36/4/01 dated 8.10.2001 clarified that service provided beyond the territorial waters would not attract service tax - since period in dispute is before the insertion of Section 66A w.e.f. 18.4.2006, circular is relevant - appeals filed by the assessee are allowed
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